Legal Opinion
Sea World, Inc. v. County of San Diego
California Court of Appeal
Decided August 30, 1994No. D017936PublishedCited by 22 opinions
1Opinion of the Court
Opinion
HUFFMAN, J.
In this action by Sea World, Inc. (Sea World) for refund of property taxes paid in 1989, we revisit the fascinating world of real property reassessments after the passage of Proposition 13 1 to determine whether the trial court properly granted the County of San Diego’s (County’s) motion for summary judgment. The court held that Sea World had failed to exhaust its administrative remedy of seeking equalization of its 1989 supplemental tax assessment, thereby precluding Sea World from claiming a refund for that year. In so deciding, the court found the addition of section 51.5…
2Cases cited18 opinions
- Merrill v. Department of Motor VehiclesCalifornia Supreme Court · 1969
- Bowland v. Municipal CourtCalifornia Supreme Court · 1976
- Great Lakes Properties, Inc. v. City of El SegundoCalifornia Supreme Court · 1977
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- Ontario Community Foundation, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1984
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3Cited by22 opinions
- Steinhebel v. Los Angeles Times CommunicationsCalifornia Court of Appeal · 2005
- Conway v. City of Imperial BeachCalifornia Court of Appeal · 1997
- Sunrise Retirement Villa v. DearCalifornia Court of Appeal · 1997
- Alameda County Management Employees Ass'n v. Superior CourtCalifornia Court of Appeal · 2011
- Carroll v. County of Los AngelesCalifornia Court of Appeal · 1997
17 more not listed; retrieve them via the Exa API.